The Ministry of Corporate Affairs (MCA) has extended the due date for filing Form CRA-4 (Cost Audit Report in XBRL format) for the financial year ending March 31, 2025, providing much-needed relief to companies and cost auditors.
According to General Circular No. 07/2025, issued on October 27, 2025, the extension comes in response to several representations from stakeholders citing challenges arising from the deployment of the new CRA-4 form on the MCA Version 3 (V3) portal.
No Additional Fees for Filings Till December 31, 2025
The MCA has clarified that no additional fees will be levied for submissions made up to December 31, 2025. This move aims to ease the transition for professionals adapting to the upgraded filing system.
However, filings made after December 31, 2025 will attract all applicable and additional fees, as specified under the Companies (Registration Offices and Fees) Rules, 2014, calculated from the original due date prescribed in Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
Official copy of the circular is as follows
Keeping in view the requests received from various stakeholders seeking extension of time for filing Cost Audit Report for the financial year ended on 31.03.2025 on account of deployment of new form on the MCA V3 portal, it has been decided that any filing of CRA-4 (Cost Audit Report in XBRL format) for the said Financial Year made up to 31.12.2025 would not attract payment of any additional fees.
Any filings made subsequent to the currency of this General Circular would attract payment of all fees, including additional fees, as provided in the Companies (Registration Offices and Fees) Rules, 2014, from the date when such filings were actually due under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
This issues with the approval of the competent authority.
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